Income Tax : Courts have validated the faceless assessment framework while insisting on strict adherence to fairness. The key takeaway is that ...
Goods and Services Tax : The Court ruled that issuing an SCN before the pre-SCN reply period expires violates natural justice. The key takeaway is that aut...
Goods and Services Tax : The Court held that authorities must provide a personal hearing before issuing adverse GST orders under Section 73. Failure to fol...
CA, CS, CMA : Explains how electronic notices alone are insufficient for taxpayers lacking digital access, with courts holding such service inef...
Goods and Services Tax : Personal hearing is mandatory in GST adjudication under Section 75(4) before any adverse decision. Courts confirm PH is a non-nego...
Goods and Services Tax : The Orissa High Court set aside GST demand and rectification orders after finding that the taxpayer’s reply and request for pers...
Goods and Services Tax : The Telangana High Court set aside the appellate order rejecting the GST appeal and remanded the matter for fresh adjudication aft...
Goods and Services Tax : The Court observed that show cause notices had clearly provided opportunities for personal hearing and submission of documents. It...
Income Tax : The issue concerned taxation of alleged on-money from sale of land. The Tribunal held that once the land was agricultural and outs...
Goods and Services Tax : The case examined whether a GST authority can reject a rectification application without granting a hearing. The High Court set as...
ITAT Bangalore revives case of Comfortable Abode Pvt Ltd vs ACIT, directing re-adjudication citing lack of sufficient opportunity for the assessee. Learn more about the case and its potential implications.
The ITAT Chennai in Jamal Mohideen Haroon Imran Khan Vs ITO case allows a delay of 227 days in appeal filing due to the death of assessee’s advocate during the Covid-19 pandemic.
The Calcutta High Court overturned a tax assessment order following a technical issue with the Income Tax Portal that prevented a timely objection.
In a recent judgement, ITAT Delhi condoned a 379-day delay in the case of Dominic Savio Dasilva Vs CIT, caused due to miscommunication of Income Tax notices by a chartered accountant to a non-resident Indian.
The case of M. Pandidurai Vs Commissioner of GST & Central Excise in CESTAT Chennai sheds light on the significance of upholding principles of natural justice in tax proceedings, setting a significant legal precedent.
Read the full text of the judgment/order of the Calcutta High Court in the case of Winsome Highrise Pvt. Ltd. & Anr. vs. Union of India & Ors. The court quashes the impugned order under Section 148A(d) of the Income Tax Act, 1961, for violating principles of natural justice by denying the petitioner an opportunity for a personal hearing.
Explore the Calcutta High Courts ruling in Paarabhu Dayal Jajoo vs Deputy Commissioner, dismissing a writ petition on grounds of alternative remedy under the GST Act and violation of natural justice principles.
Examine the recent NCLAT Delhi verdict in the UTI Employees Sai Samruddhi Cooperative Housing Society Vs PNB Housing Finance Ltd. & Ors. case, emphasizing the significance of allowing objections in resolution plans.
In K. Marimuthu Vs Commissioner of GST & Central Excise, Madras High Court allows an appeal beyond statutory period due to a cancer-related delay.
Delhi High Court sets aside assessment orders due to non-consideration of Ssapp Overseas Pvt Ltd’s request to file a belated reply, citing a violation of natural justice.
